significant possession income
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 936 — under this section
For purposes of this subparagraph, the term “significant possession income” means possession income which exceeds 2 percent of the possession income of the taxpayer for the taxable year (of the period of 6 taxable years ending with the first taxable year ending on or after October 14, 1995) having the greatest possession income.